El Paso County€¦ · Water Districts Levy = .940 $16.92 Library District Levy = 3.812 $68.62...

2015 Original Adopted Budget

El Paso County

2019 Original

AdoptED BUDGETPRESENTED November 29, 2018

"Attachment A"

El Paso County, Colorado

Financial Services/Budget


Section I - Budget Analysis Page

2019 Discretionary Revenue to Provide Core Services 1

Chart - Historical Discretionary Revenue - Daily Cost Per Citizen 2

Chart - 2019 Original Adopted Budget - Revenues by Category 3

Chart - 2019 Original Adopted Budget - Expenditures by Category 4

Chart - 2019 Original Adopted Budget - Unrestricted General Fund - Expenditures by Function 5

Chart - 2019 Original Adopted Budget - GF County Administration 6

Chart - 2019 Original Adopted Budget - GF Public Safety 7

Chart - Unrestricted General Fund - Annual Cost Per Citizen 8

Chart - 2018 10-County Mill Levy Comparison 9

Chart - 2018 10-County Property Tax Per Citizen Comparison 10

Chart - Property Tax Breakdown - Calculating Property Taxes 11

Chart - 2018 10-County Local Tax Per Citizen Comparison 12

2019 Critical Needs Addressed Through Financial Roadmap 13

2019-2023 Financial Roadmap - BoCC Direction 14

Section II – Budget Changes (from 2018 to 2019) 15

Changes to Revenue Budget 16

Changes to Base Budget 17-18

Section III – 2019 Original Adopted Budget 19

2019 Original Adopted "Budget at a Glance" 20

2019 Fund Balance Estimates 21

Allocation of Revenues by Major Category 22

Allocation of Expenditures by Major Category 23-24

Table of Contents





Section I – Budget Analysis





Discretionary Revenue to Provide Core Services

Sales & Use Tax $111,436,649

Sales & Use Tax- Voter Restricted for Public Safety $25,741,801

Property Tax 54,040,662

Specific Ownership Tax 7,459,220

Other Taxes/Payment in Lieu of Taxes 349,000

Elected Office Revenue (Fees) 18,759,000

Parking & Parks and Recreation Fees 430,000

General and Road & Bridge Fees 2,696,000

Unrestricted Intergovernmental 2,421,900

Rent Revenue/Other Revenue 2,032,000

Other Legally Restricted Revenue Sources $146,213,847

2019 Revenue Sources $371,580,079

Less: Voter Restricted Public Safety Sales & Use Tax ($25,741,801)

Less: Road & Bridge Escrow Property Tax Pass-thru to Cities/Towns ($973,125)

Less: Other Legally Restricted Revenue Sources ($146,213,847)

2019 Discretionary Revenue Sources $198,651,306

Less: Legally Restricted Uses

Road & Bridge/Fleet Operations $12,790,558

Dept. of Human Services - Local Required Match $18,555,563

Annual Lease Obligation/Major Capital Projects $10,856,711

Employee Benefits & Retirement $28,357,343

Less: Legally Restricted Uses $70,560,175

2019 Discretionary Revenue to Provide Core Services* $128,091,131

* This amount differs from Net General Fund Unrestricted Revenue due the reallocation

of Retirement and Fleet revenues per GASB 54

2019 Original Adopted Budget Revenue Sources & Uses

2019 Original Adopted Budget 1




Historical Discretionary Revenue - Daily Cost per Citizen

Funding Core County Services

Represents an 2% decrease since 2007

$0.49

$0.44

$0.39 $0.40 $0.40$0.37

$0.40

$0.44$0.46

$0.43$0.46

$0.48 $0.48

$0.000

$0.100

$0.200

$0.300

$0.400

$0.500

$0.600

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

Historical Discretionary Revenue

Daily Cost Per Citizen





Personnel,

$226,420,062 ,

61%

Operating,

$132,727,683 ,

35%

Capital,

$15,412,058 , 4%

2019 ORIGINAL ADOPTED BUDGET

EXPENDITURES BY MAJOR CATEGORY $374,559,803





Core County Services

Assessor

$3,993,350

3%

BoCC

$1,112,410

1%Clerk & Recorder

$8,589,916

6%

County Administration *

$12,446,824

9%

County Attorney

$1,262,289 1%

Planning & Community

Development

$2,437,452

2%

Health Department

Support

$3,812,806

2%

Information Technology

$13,833,730

10%

Parks, Veterans, &

Environmental Services

$3,782,260

2%

Public Safety (Coroner,

DA, Sheriff)**

$71,671,494

50%

Treasurer

$1,332,040

1%

Utilities

$2,963,646

2%

Retirement

$8,155,919

6%

Fleet

$6,847,632

5%


GF UNRESTRICTED EXPENDITURES BY FUNCTION

$142,241,768

* Please see breakdown of County Administration on Page 6** Please see breakdown of Public Safety on Page 7





Core County Services

Board of Equalization

$39,956

0.32%HR/Risk Mgmt

$1,873,642

15.05%

Fin Svcs-Budget

$716,823

5.76%

Fin Svcs-Finance

$1,178,030

9.46%

Interagency Relations

$396,269 3.18%

Economic Development

$269,637

2.17%PIO

$288,274

2.32%

County Wide Support -

General County Operating

$297,689

2.39%

Facilities Management

$6,675,672

53.63%

Fin Svcs-Procurement &

Contracts

$710,832

5.71%


GF UNRESTRICTED EXPENDITURES - COUNTY ADMINISTRATION

$12,446,824





Public Safety - Expenditure Budgets

Coroner, $2,852,324,

4%

District Attorney,

$15,140,723, 21%

Sheriff's Office,

$52,130,759, 73%

Security, $1,547,688,

2%


GF UNRESTRICTED EXPENDITURES PUBLIC SAFETY

$71,671,494





Unrestricted General Fund - Annual Cost per Citizen

Funding Core County Services

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

Discretionary Revenue $105.8 $96.9 $87.3 $90.4 $92.3 $87.5 $94.4 $106.3 $114.3 $108.0 $115.6 $124.5 $128.1

Population Estimates* 587,590 597,249 605,979 624,314 633,942 642,538 652,519 666,500 675,170 685,521 694,967 710,602 723,994

Annual Cost Per Person $180 $162 $144 $145 $146 $136 $145 $159 $169 $158 $166 $175 $177

Consumer Price Index (CPI) 2.2% 3.9% -0.6% 1.9% 3.7% 1.9% 2.8% 2.8% 1.2% 2.8% 3.7% 3.386% (9/18)

*Estimated Population & CPI From Department of Local Affairs

$180

$162

$144 $145 $146 $136

$145

$159 $169

$158 $166

$175 $177

$0

$20

$40

$60

$80

$100

$120

$140

$160

$180

$200

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

BoCC Discretionary Budget

Historical Annual Cost per Citizen





Mill Levy 10-County Comparison

26.929

13.817

22.726

19.774

7.965

17.42

22.092

12.246

30.887

15.8

0

5

10

15

20

25

30

35

Adams Arapahoe Boulder Douglas El Paso Jefferson Larimer Mesa Pueblo Weld

2018 Mill Levy





Property Tax Per Citizen 10-County Comparison

$327.25

$237.94

$536.96

$411.90

$74.09

$276.72

$327.18

$135.56

$302.48

$416.31

$0

$100

$200

$300

$400

$500

$600


2018 Property Tax per Citizen





Property Tax Statement Breakdown - Calculating Property Taxes

Market Value of the home as valued by the El Paso County Assessor's Office.

Assessment Rate as determined by the State of Colorado in accordance with Colorado Revised Statute 39-1-104.2 C.R.S. (currently 7.20% of market).

Mill Levy is a tax rate of 1/10 of a cent. A tax rate of 1 mill per thousand means $1.00 of tax per $1,000 of assessed value.

Based on the calculation above, this household would pay $1,250.91 in total property taxes, of which El Paso County would receive $140.40 or 11.22% of

the total property tax collected.

Market Value x Assessment Rate = Assessment Value

Assessment Value x Mill Levy = Property Taxes

$250,000 x .072 = $18,000 X 69.495 Mills (.069495)= $1,250.91

City of Colorado

Springs Road &

Bridge

Levy = .165

$2.97

City of Colorado

Springs

Levy = 4.279

$77.02

Water Districts

Levy = .940

$16.92

Library District

Levy = 3.812

$68.62

School District #11

Levy =52.499

$944.98

El Paso County

Levy = 7.635

$137.43El Paso County

Road & Bridge

Levy = .165

$2.97





Local Tax Cost Per Citizen 10-County Comparison


2018

Sales Tax $49,115,000 $25,793,000 $55,838,000 $68,190,000 $131,919,000 $51,714,000 $33,807,000 $33,257,000 $21,080,000 $0

Property Tax $170,301,000 $156,138,000 $176,774,000 $140,209,000 $52,646,000 $162,037,000 $114,881,000 $20,766,000 $49,942,000 $131,254,000

Specific Ownership Tax $12,522,000 $10,834,000 $9,452,000 $15,148,000 $8,089,000 $17,920,000 $10,725,000 $3,429,000 $4,483,000 $11,400,000

Other Taxes $0 $0 $71,000 $0 $100,000 $0 $0 $5,403,000 $1,518,000 $2,230,000

Budgeted Revenue * $231,938,000 $192,765,000 $242,135,000 $223,547,000 $192,754,000 $231,671,000 $159,413,000 $62,855,000 $77,023,000 $144,884,000

Population Estimates** 520,398 656,210 329,211 340,396 710,602 585,558 351,126 153,188 165,109 315,282

Annual Cost Per Citizen $446 $294 $736 $657 $271 $396 $454 $410 $466 $460

*2018 Budgeted Data from 2018 10-County Data Book

**Estimated Population From Department of Local Affairs

$446

$294

$736

$657

$271

$396

$454

$410

$466 $460

$0

$100

$200

$300

$400

$500

$600

$700

$800


10-County

2018 Local Tax Cost Per Citizen





2019 Critical Needs Funded In the 5-Year Financial Roadmap

Department/Office Critical Need

Critical Needs- On-

Going

Critical Needs-One-

Time

TOTAL

NEEDS

Invest in High Impact Road Infrastructure Additional on-going 7,500,000 7,500,000

County Wide - Invest in Human Capital Equity Adjustments per Salary Study - 2019 1,365,118 1,365,118

County Wide - Invest in Human Capital Pay for Performance/COLA (2%) - 2019 2,535,788 2,535,788

Board of County Commissioners Statutory Pay Increase w/FICA, Retirement 77,583 77,583

County-Wide Elected Officials Statutory Pay Increase w/FICA, Retirement 206,978 206,978

Community Services - Community Outreach Pretrial Services Program (100%) 100,000 100,000

Community Services - Parks Dedicated Forest Management Funds 100,000 100,000

Community Services - Parks Major Maintenance Funds 100,000 100,000

Community Services - Parks Park Maintenance Positions (4) 100,000 100,000

Information Technology Software/Hardware 350,000 350,000

FSIM - Facilities Maintenance Techs (3) 135,000 135,000

Coroner Additional Forensic Pathologist - Accreditation Requirement 140,000 140,000

Countywide Neighborhood & Homeless Camp Cleanups 25,000 25,000

Dept of Public Health Increase for County support to Public Health 200,000 200,000

Information Technology Information Security Program 760,000 340,000 1,100,000

Information Technology Microsoft Office Lifecycle Replacement Program 600,000 600,000

Countywide Facility Needs Major Facility Improvements (10 yr one-time) 250,000 250,000

Countywide Facility Needs ADA Required Improvements 167,299 167,299

District Attorney Dep Dist Atty II for Juv Div 55,600 55,600

District Attorney Investigator 45,197 45,197

District Attorney Sr. Paralegal 36,490 36,490

District Attorney Staff to support new judges (9) 187,932 187,932

0

14,870,686 507,299 15,377,985





Financial Roadmap - Final BoCC Direction 2019-2023

Dept/Office Critical Needs 2019 2020 2021 2022 2023

Beginning Operational Savings 8,200,000 2,522,979 295,628 699,947 485,039

Revenues 144,698,213 151,077,644 155,961,288 163,205,892 167,618,819

Expenditures (134,667,314) (137,126,874) (134,090,388) (134,138,388) (134,153,388)

Estimated Tabor Overage (329,935)

High Impact Road Infrastructure Add'l On-Going (2016-2018 Increase of $3.3M) (7,500,000) (7,500,000) (8,000,000) (11,700,000) (12,700,000)

Countywide-Invest in Human Capital Salary Adjustments to Minimum - 2019 (414,194) (414,194) (414,194) (414,194) (414,194)

Countywide-Invest in Human Capital Pay for Performance/COLA (2%) - 2019 (2,535,788) (2,535,788) (2,535,788) (2,535,788) (2,535,788)

Countywide-Invest in Human Capital Equity Adjustments (0.75%) - 2019 (950,924) (950,924) (950,924) (950,924) (950,924)

Countywide-Invest in Human Capital Equity Adjustments (1%) - 2021 (1,306,903) (1,306,903) (1,306,903)

Countywide-Invest in Human Capital Pay for Performance/COLA (2%) - 2021 (2,613,806) (2,613,806) (2,613,806)

Countywide-Invest in Human Capital Equity Adjustments (1%) - 2022 (1,346,110) (1,346,110)

Countywide-Invest in Human Capital Pay for Performance/COLA (2%) - 2022 (2,692,220) (2,692,220)

Countywide-Invest in Human Capital Pay for Performance/COLA (2%) - 2023 (2,772,849)

Board of County Commissioners Statutory Pay Increase w/FICA, Retirement (77,583) (77,583) (123,504) (123,504) (152,746)

County-Wide Elected Officials Statutory Pay Increase w/FICA, Retirement (206,978) (206,978) (206,978) (206,978) (284,991)

Community Services - Outreach Pretrial Services Program (100%) (100,000) (100,000) (100,000) (100,000) (100,000)

Community Services - Parks Dedicated Forest Management Funds (100,000) (150,000) (150,000) (150,000) (150,000)

Community Services - Parks Major Maintenance Funds (100,000) (150,000) (150,000) (150,000) (150,000)

Community Services - Parks Park Maintenance Positions (4) (100,000) (150,000) (150,000) (150,000) (150,000)

Community Services - Parks Parks Capital Improvements (750,000) (750,000) (750,000)

Information Technology Software/Hardware (350,000) (350,000) (350,000) (350,000) (350,000)

FSIM - Facilities Maintenance Techs (3) (135,000) (135,000) (135,000) (135,000) (135,000)

Community Services-Veterans Serv Office Staff Expansion-Mt Carmel (2) & Ops (126,059) (83,429) (83,429) (83,429)

CoronerAdd'l Forensic Pathologist-Accreditation Requirement

(140,000) (140,000) (140,000) (140,000) (140,000)

Countywide Neighborhood & Homeless Camp Cleanups (25,000) (25,000) (25,000) (25,000) (25,000)

Dept of Public Health Increase County support Public Health (200,000) (300,000) (450,000) (600,000) (1,000,000)

Information Technology Information Security Program (1,100,000) (622,500) (527,500) (570,000) (570,000)

Information Technology Microsoft Office Lifecycle Replacement (600,000) (525,000) (450,000) (450,000) (450,000)

Countywide Facility Needs Major Facility Improve. (10 yr 1-time) (250,000) (250,000) (250,000) (1,000,000)

Countywide Facility Needs ADA Required Improvements (167,299) (300,000)

County Attorney 2 Attorneys, 2 Paralegals (115,000) (165,000) (300,000) (300,000)

District Attorney Dep Dist Atty II for Juv Div (55,600) (111,000) (111,000) (111,000) (111,000)

District Attorney Investigator (45,197) (90,394) (90,394) (90,394) (90,394)

District Attorney Sr. Paralegal (36,490) (72,981) (72,981) (72,981) (72,981)

District Attorney Deputy DA's - 2 (115,000) (230,000) (230,000) (230,000)

District Attorney Staff to support new judges (9) (187,932) (664,720) (934,180) (934,180) (934,180)

Ending Operational Savings 2,522,979 295,628 699,947 485,039 (612,046)

OPERATIONAL STRATEGY





Section II – Budget Changes

(from 2018 to 2019)



Changes to Revenue Budget 2018 to 2019

Department

2018

Original

Adopted

Budget

Sales & Use

Tax

Voter

Restricted

Sales &

Use Tax

Property

Tax

Specific

Ownership

Tax

Other

Taxes

Fees and

Charges

Inter-

governmental

Revenues

Other

Revenue/

Misc

Restricted

Revenue

2019

Original

Adopted

Budget

1 Administrative Services 114,922,079 (127,989) 1,380,101 (2,296,409) (15,000) (176,000) (370,000) 6,450,000 119,766,782

Security - Parking Structure 205,000 0 205,000

Facilities Management 35,000 0 (20,000) 15,000

Parks & Leisure Services 325,000 (100,000) 225,000

Information Technology 7,000 7,000

Veteran Services 23,400 6,000 29,400

Planning & Community Development 1,451,400 348,600 1,800,000

Assessor 21,000 3,000 24,000

Clerk & Recorder 11,630,000 20,000 11,650,000

Coroner 477,500 60,000 537,500

Sheriff's Office 5,313,520 (136,500) (318,020) 4,859,000

Surveyor 1,000 1,000

Treasurer 3,850,000 10,000 3,860,000

Public Trustee 201,000 (86,000) 115,000

1 Net General Fund 138,462,899 (127,989) 0 1,380,101 (2,296,409) (15,000) (56,900) (682,020) 6,430,000 0 143,094,682

Facilities CAM and County/City SLA 1,255,175 42,192 1,297,367

Restricted Parks & Environ Svcs 394,050 207,750 601,800

Justice Services/Community Outreach 6,736,782 1,306,707 8,043,489

Useful Public Service 71,000 0 71,000

Restricted Fees 2,044,500 (69,500) 1,975,000

Clerk & Recorder 2,545,000 55,000 2,600,000

District Attorney 723,704 230,273 953,977

Sheriff's Office 2,616,181 (908,277) 1,707,904

Public Safety Sales & Use Tax 24,581,328 1,160,473 0 25,741,801

Economic Development 8,294,197 3,417,370 11,711,567

Pikes Peak Workforce Center 6,256,514 437,909 6,694,423

1 GF -Grants/Restricted 55,518,431 0 1,160,473 0 0 0 0 0 0 4,719,424 61,398,328

1 Total General Fund 193,981,330 (127,989) 1,160,473 1,380,101 (2,296,409) (15,000) (56,900) (682,020) 6,430,000 4,719,424 204,493,010

Partially Restricted Funds

2 Road & Bridge 24,665,055 11,497 1,666,374 0 0 (6,000,000) 2,509,463 22,852,389

4 Dept of Human Services 72,855,645 3,900,000 1,600,000 78,355,645

6 Community Investment 17,706,587 (1,503,239) (417,061) 15,786,287

12 Self-Insurance 41,033,351 1,829,994 3,450,172 46,313,517

Restricted Funds

3 Road & Bridge Escrow 970,167 2,958 973,125

15 Conservation Trust 1,374,259 18,266 1,392,525

19 Schools' Trust Fund 100,000 100,000

22 Household Hazardous Waste 1,114,667 18,914 1,133,581

75 Local Improvement Districts-Falcon Vista 140,000 40,000 180,000

353,941,061 4,098,766 1,160,473 1,394,556 (630,035) (15,000) (56,900) (682,020) 430,000 11,939,178 371,580,079



Changes to Base Budget from 2018 to 2019

Fund Department

2018 Original

Adopted Budget

2018 Remove

One-Time AFRs

2019 BoCC

Approved One-Time

Critical Needs

2019 BoCC Approved

On-Going Critical

Needs/Other Budget

Moves

2019 Original

Adopted Budget

1 Board of County Commissioners - Admin 791,291 321,119 1,112,410

Board of Equalization 39,706 250 39,956

Tabor Retention - I-25 Gap 6,000,000 (6,000,000) 0

Reserve for I-25 Gap Grant Match 1,500,000 (1,500,000) 0

ADM- HR/Risk Mgmt 1,439,754 433,888 1,873,642

ADM- Financial Services/Budget & Finance 1,997,222 (113,749) 1,883,473

County Wide Support 2,030,506 (1,732,817) 297,689

Employee Benefits 0 0

Procurement & Contracts 597,668 113,164 710,832

Fire & Flood Emergency Reserve 1,048,000 (1,048,000) 0

ADM- Interagency Relations 0 396,269 396,269

ADM- Public Information Office 276,574 11,700 288,274

ADM- Economic Development Admin 462,524 (192,887) 269,637

ADM- Planning & Community Development 2,284,622 152,830 2,437,452

ADM- Community Services - Parks 1,789,653 279,976 2,069,629

CSU Administration 177,258 88,256 265,514

Environmental Services 378,992 7,327 386,319

Veteran Services 453,291 21,018 474,309

Pretrial/Court Services 0 586,489 586,489

Tabor Retention - Parks Projects 1,500,000 (1,500,000) 0

ADM- Facilities Management/Parking 5,619,485 711,952 344,235 6,675,672

ADM- Facilities/Utilities 2,863,646 100,000 2,963,646

ADM- Information Technology 11,610,561 340,000 1,883,169 13,833,730

County Attorney-GF 1,208,299 53,990 1,262,289

Health Department Support 3,392,167 (25,000) 445,639 3,812,806

Clerk & Recorder 8,423,090 166,826 8,589,916

Treasurer 1,270,588 61,452 1,332,040

Assessor 3,860,687 132,663 3,993,350

Coroner 2,548,929 303,395 2,852,324

Surveyor 9,129 2,251 11,380

District Attorney 14,331,438 809,285 15,140,723

Sheriff's Office 49,910,905 2,219,854 52,130,759

Sheriff's Office/Security 1,541,358 6,330 1,547,688

Fleet 6,254,760 592,872 6,847,632

Retirement 7,728,844 427,075 8,155,919

1 Net General Fund 143,340,947 (10,073,000) 1,051,952 7,921,869 142,241,768



Changes to Base Budget from 2018 to 2019

Fund Department

2018 Original

Adopted Budget

2018 Remove

One-Time AFRs

2019 BoCC

Approved One-Time

Critical Needs

2019 BoCC Approved

On-Going Critical

Needs/Other Budget

Moves

2019 Original

Adopted Budget

Restricted Parks & Environ Svcs* 1,054,400 (222,600) 831,800

Facilities County/City SLA/CAM* 1,255,175 42,192 1,297,367

Justice Services/Community Outreach * 6,807,782 1,306,707 8,114,489

County Attorney - DHS* 0 0 0

Clerk & Recorder* 3,290,000 310,000 3,600,000

Admin Restricted - Use Tax, Cable & P-Card* 2,044,500 (69,500) 1,975,000

District Attorney* 723,704 230,273 953,977

Sheriff's Office* 2,276,181 (568,277) 1,707,904

Public Safety Sales & Use Tax* 24,404,907 1,455,978 25,860,885

Economic Development* 8,294,197 3,417,370 11,711,567

Pikes Peak Workforce Center* 6,256,514 437,909 6,694,423

1 GF -Grants/Restricted* 56,407,360 0 0 6,340,052 62,747,412

1 Total General Fund 199,748,307 (10,073,000) 1,051,952 14,261,921 204,989,180


2 Road & Bridge 26,606,606 (6,000,000) 5,720,397 26,327,003

4 Dept of Human Services 76,080,645 2,000,000 78,080,645

6 Community Investment 17,706,587 (1,942,809) 15,763,778

12 Self-Insurance 39,291,152 6,328,814 45,619,966

Restricted Funds

3 Road & Bridge Escrow 970,167 2,958 973,125

15 Conservation Trust 1,374,259 18,266 1,392,525

19 Schools' Trust Fund 100,000 0 100,000

22 Household Hazardous Waste Mgmt. 1,114,667 18,914 1,133,581

75 Local Improvement Districts-Falcon Vista 140,000 40,000 180,000

363,132,390 (16,073,000) 1,051,952 26,448,461 374,559,803





Section III – 2019 Original Adopted Budget



2019 Original Adopted "Budget at a Glance"

1 2 3* 4 6 12 15* 19* 22* 75*

General Fund

Road &

Bridge

Road &

Bridge

Escrow DHS Fund

Community

Investment

Fund

Self-

Insurance

Fund

Conservation

Trust Fund

Schools

Trust

Household

Hazardous

Waste

Mgmt. LIDS TOTAL

UNRESTRICTED REVENUE

Sales and Use Tax 61,907,951 18,555,563 10,856,711 20,116,424 111,436,649

Property Taxes-Real Property 51,735,801 1,331,736 53,067,537

Specific Ownership Tax 3,412,030 4,047,190 7,459,220

Other Taxes / PILT 285,000 64,000 349,000

Fees & Charges for Svs 403,000 500,000 903,000

Assessor Fees 24,000 24,000

Clerk & Recorder Fees 11,650,000 11,650,000

Coroner 532,500 532,500

Planning & Community Development 1,800,000 1,800,000

Sheriff Fees 2,576,500 2,576,500

Surveyor 1,000 1,000

Treasurer Fees 3,860,000 3,860,000

Public Trustee Fees 115,000 115,000

Park & Recreation Fees 225,000 225,000

Parking Structure Fees 205,000 205,000

Rent Collections-Outside 15,000 15,000

Intergovernmental 2,421,900 2,421,900

Miscellaneous Revenue 1,925,000 85,000 2,010,000

Unrestricted Revenue 143,094,682 5,942,926 0 18,555,563 10,856,711 20,201,424 0 0 0 0 198,651,306

RESTRICTED REVENUE

Grant / Intergovernmental 30,408,727 59,800,082 802,509 1,392,525 100,000 1,133,581 180,000 93,817,424

Public Safety Sales & Use Tax 25,741,801 25,741,801

Restricted Fees 5,247,800 750,000 5,997,800

Property Taxes-Pass thru BPPT 973,125 973,125

Highway User Tax 16,159,463 16,159,463

Employee Paid Benefits 8,947,472 8,947,472

Internal County Direct Bills 4,127,067 17,164,621 21,291,688

Restricted Revenue 61,398,328 16,909,463 973,125 59,800,082 4,929,576 26,112,093 1,392,525 100,000 1,133,581 180,000 172,928,773

204,493,010 22,852,389 973,125 78,355,645 15,786,287 46,313,517 1,392,525 100,000 1,133,581 180,000 371,580,079

Expenditures

Personnel 103,060,821 3,920,623 11,033,573 15,457,111 133,472,127

Operating 35,062,568 2,557,762 7,246,990 10,834,202 4,050,762 59,752,284

Capital 4,118,379 2,939,155 7,057,534

Unrestricted Expenditures 142,241,768 9,417,540 0 18,280,563 10,834,202 19,507,873 0 0 0 0 200,281,946

Restricted Personnel 27,445,202 7,039,590 36,093,448 20,689,981 1,235,673 444,040 92,947,935

Restricted Operating 32,225,024 4,592,535 973,125 23,706,634 4,929,576 5,422,112 156,852 100,000 689,541 180,000 72,975,399

Restricted Capital 3,077,186 5,277,338 8,354,524

Restricted Expenditures 62,747,412 16,909,463 973,125 59,800,082 4,929,576 26,112,093 1,392,525 100,000 1,133,581 180,000 174,277,857

204,989,180 26,327,003 973,125 78,080,645 15,763,778 45,619,966 1,392,525 100,000 1,133,581 180,000 374,559,803

* Restricted Funds




2019 Original Adopted Budget - Fund Balance Estimates

January 1, 2019 2019 2019 December 31, 2019

Estimated Original Original Estimated Estimated Estimated

Beginning + Adopted Budget - Adopted Budget = Available Restricted Available

Fund Balance Revenues Expenditures Fund Balance Fund Balance Fund Balance

General Fund -Net-UR $18,671,601 $143,094,682 ($142,241,768) $19,524,516 $19,524,516 $0

Legally Required TABOR Reserve 7,351,778 0 0 7,351,778 7,351,778 0

BoCC Emergency Reserve 3,126,785 0 0 3,126,785 3,126,785 0

General Fund -RES* 17,569,617 61,398,328 (62,747,412) 16,220,533 16,220,533 0

Total General Fund $46,719,781 $204,493,010 ($204,989,180) $46,223,612 $46,223,612 $0


Road & Bridge $6,925,303 $22,852,389 ($26,327,003) $3,450,689 $3,450,689 $0

Department of Human Services $550,106 $78,355,645 ($78,080,645) $825,106 $825,106 $0

Community Investment $477,240 $15,786,287 ($15,763,778) $499,749 $499,749 $0

Self-Insurance $10,354,367 $46,313,517 ($45,619,966) $11,047,918 $11,047,918 $0

Restricted Funds

Road & Bridge Escrow $0 $973,125 ($973,125) $0 $0 $0

Conservation Trust $526,017 $1,392,525 ($1,392,525) $526,017 $526,017 $0

School's Trust $134,245 $100,000 ($100,000) $134,245 $134,245 $0

Household Hazardous Waste Management $821,637 $1,133,581 ($1,133,581) $821,637 $821,637 $0

Local Improvement Districts-Falcon Vista $104,798 $180,000 ($180,000) $104,798 $104,798 $0

Total $66,613,494 $371,580,079 ($374,559,803) $63,633,771 $63,633,771 $0



Allocation of Revenues by Major Category

Fund Department

Sales & Use

Tax

Restricted

Sales & Use

Tax

Property

Tax

Specific

Ownership

Tax

Other

Taxes

Fees and

Charges

Intergovern-

mental

Revenues

Other

Revenue

Restricted

Revenue

2019 Original

Adopted Budget

1 Administrative Services 61,907,951 0 51,735,801 3,412,030 285,000 396,000 105,000 1,925,000 0 119,766,782

Facilities - Parking Structure 0 0 0 0 0 205,000 0 0 0 205,000

Facilities Management 0 0 0 0 0 15,000 0 0 0 15,000

Parks & Leisure Services 0 0 0 0 0 225,000 0 0 0 225,000

Information Technology 0 0 0 0 0 7,000 0 0 0 7,000

Veteran Services 0 0 0 0 0 0 29,400 0 0 29,400

Planning & Community Development 0 0 0 0 0 1,800,000 0 0 0 1,800,000

Assessor 0 0 0 0 0 24,000 0 0 0 24,000

Clerk & Recorder 0 0 0 0 0 11,650,000 0 0 0 11,650,000

Coroner 0 0 0 0 0 532,500 5,000 0 0 537,500

Sheriff's Office 0 0 0 0 0 2,576,500 2,282,500 0 0 4,859,000

Surveyor 0 0 0 0 0 1,000 0 0 0 1,000

Treasurer 0 0 0 0 0 3,860,000 0 0 0 3,860,000

Public Trustee 0 0 0 0 0 115,000 0 0 0 115,000

1 Net General Fund 61,907,951 0 51,735,801 3,412,030 285,000 21,407,000 2,421,900 1,925,000 0 143,094,682

Facilities CAM and County/City SLA 0 0 0 0 0 0 0 0 1,297,367 1,297,367

Restricted Parks & Environ Svcs 0 0 0 0 0 0 0 0 601,800 601,800

Justice Services/Community Outreach 0 0 0 0 0 0 0 0 8,043,489 8,043,489

Colorado Alt Sentencing Program (CASP) 0 0 0 0 0 0 0 0 71,000 71,000

Restricted Fees 0 0 0 0 0 0 0 0 1,975,000 1,975,000

Clerk & Recorder 0 0 0 0 0 0 0 0 2,600,000 2,600,000

District Attorney-Grants 0 0 0 0 0 0 0 0 953,977 953,977

Sheriff's Office 0 0 0 0 0 0 0 0 1,707,904 1,707,904

Public Safety Sales & Use Tax 0 25,741,801 0 0 0 0 0 0 0 25,741,801

Economic Development 0 0 0 0 0 0 0 0 11,711,567 11,711,567

Pikes Peak Workforce Center 0 0 0 0 0 0 0 0 6,694,423 6,694,423

1 GF -Grants/Restricted 0 25,741,801 0 0 0 0 0 0 35,656,527 61,398,328

1 Total General Fund 61,907,951 25,741,801 51,735,801 3,412,030 285,000 21,407,000 2,421,900 1,925,000 35,656,527 204,493,010

2 Road & Bridge 0 0 1,331,736 4,047,190 64,000 500,000 0 0 16,909,463 22,852,389x

4 Dept of Human Serv. 18,555,563 0 0 0 0 0 0 0 59,800,082 78,355,645

6 Community Investment 10,856,711 0 0 0 0 0 0 0 4,929,576 15,786,287Unemployment Insurance 0 0 0

12 Self-Insurance 20,116,424 0 0 0 0 0 0 85,000 26,112,093 46,313,517

3 Road & Bridge Escrow 0 0 973,125 0 0 0 0 0 0 973,125

15 Conservation Trust 0 0 0 0 0 0 0 0 1,392,525 1,392,525

19 School's Trust Fund 0 0 0 0 0 0 0 0 100,000 100,000

22 Household Hazardous Waste Mgmt. 0 0 0 0 0 0 0 0 1,133,581 1,133,581

75 Local Improve. Districts-Falcon Vista 0 0 0 0 0 0 0 0 180,000 180,000

111,436,649 25,741,801 54,040,662 7,459,220 349,000 21,907,000 2,421,900 2,010,000 146,213,847 371,580,079


Restricted Funds



Allocation of Expenditures by Major Category

Fund Department Personnel

Personnel

Intergovernmental

Reimbursements Operating Capital

Operating

Intergovernmental

Reimbursements

2019 Original

Adopted Budget

1 Board of County Commissioners - Admin 1,047,644 0 64,766 0 0 1,112,410

Board of Equalization 9,992 0 29,964 0 0 39,956

Human Resources/Risk Mgmt 1,537,671 (4,529) 340,500 0 0 1,873,642

ADM - Financial Svcs/Budget & Finance 4,242,568 (2,500,664) 146,569 0 (5,000) 1,883,473

County Wide Support 1,130,190 0 6,811,712 0 (7,644,213) 297,689

Employee Benefits 357,393 (357,393) 40,177 0 (40,177) 0

Procurement & Contracts 751,213 (60,153) 19,772 0 0 710,832

Fire & Flood Emergency Reserve 0 0 0 0 0 0

ADM - Interagency Relations 372,069 0 24,200 0 0 396,269

ADM - Public Information Office 358,732 (102,933) 32,475 0 0 288,274

ADM - Economic Development Admin 445,887 (197,000) 20,750 0 0 269,637

ADM- Planning & Community Development 2,214,690 (2,172) 224,934 0 0 2,437,452

ADM- Community Services - Parks 1,623,096 (130,748) 653,970 0 (76,689) 2,069,629

CSU Administration 0 0 265,514 0 0 265,514

Environmental Services 289,669 0 96,650 0 0 386,319

Pretrial/Court Services 488,493 0 97,996 0 0 586,489

Veteran Services 447,135 0 27,174 0 0 474,309

ADM- Facilities Management/Parking 3,430,138 (58,528) 4,719,321 294,653 (1,709,912) 6,675,672

ADM- Facilities/Utilities 0 0 2,963,646 0 0 2,963,646

ADM- Information Technology 5,770,781 (396,497) 10,609,446 150,000 (2,300,000) 13,833,730

County Attorney-GF 1,281,243 (188,345) 169,391 0 0 1,262,289

Health Department Support 0 0 3,812,806 0 0 3,812,806

Clerk & Recorder 7,175,003 (983,856) 2,409,369 47,000 (57,600) 8,589,916

Treasurer 1,139,374 0 192,666 0 0 1,332,040

Assessor 3,792,825 0 200,525 0 0 3,993,350

Coroner 2,556,790 0 295,534 0 0 2,852,324

Surveyor 8,380 0 3,000 0 0 11,380

District Attorney 15,655,993 (1,042,317) 527,047 0 0 15,140,723

Sheriff's Office 45,791,116 (3,733,674) 10,073,317 0 0 52,130,759

Sheriff's Office/Security 1,189,792 0 357,896 0 0 1,547,688

Public Trustee 422,000 (422,000) 0 0 0 0

Fleet 2,154,334 0 1,066,572 3,626,726 0 6,847,632

Retirement 11,732,534 (4,175,115) 1,050,000 0 (451,500) 8,155,919

Retirement Admin/Pension Trust 256,620 (256,620) 0 0 0 0

1 Net General Fund 117,673,365 (14,612,544) 47,347,659 4,118,379 (12,285,091) 142,241,768



Allocation of Expenditures by Major Category

Fund Department Personnel

Personnel

Intergovernmental

Reimbursements Operating Capital

Operating

Intergovernmental

Reimbursements

2019 Original

Adopted Budget

Restricted Parks & Environ Svcs 104,252 0 727,548 0 0 831,800

Facilities County/City SLA/CAM 1,158,969 0 138,398 0 0 1,297,367

Justice Services/Community Outreach 363,106 (39,649) 7,791,032 0 0 8,114,489

County Attorney - DHS 1,591,195 (1,591,195) 147,751 0 (147,751) 0

Clerk & Recorder 70,000 0 2,530,000 1,000,000 0 3,600,000

Admin Restricted - Use Tax, Cable & P-Card 1,125,646 0 849,354 0 0 1,975,000

District Attorney-Grants 953,977 0 0 0 0 953,977

Sheriff's Office 1,207,904 0 500,000 0 0 1,707,904

Public Safety Sales & Use Tax 19,008,879 0 4,774,820 2,077,186 0 25,860,885

Economic Development 175,000 0 11,536,567 0 0 11,711,567

Pikes Peak Workforce Center 3,317,118 0 3,377,305 0 0 6,694,423

1 GF - Grants/Restricted 29,076,046 (1,630,844) 32,372,775 3,077,186 (147,751) 62,747,412

1 Total General Fund 146,749,411 (16,243,388) 79,720,434 7,195,565 (12,432,842) 204,989,180


2 Road & Bridge 10,960,213 0 7,240,297 8,216,493 (90,000) 26,327,003

4 Dept of Human Services 47,127,021 0 30,953,624 0 0 78,080,645

6 Community Investment 0 0 15,763,778 0 0 15,763,778

12 Self Insurance 36,147,092 0 9,472,874 0 0 45,619,966

Restricted Funds

3 Road & Bridge Escrow 0 0 973,125 0 0 973,125

15 Conservation Trust 1,235,673 0 156,852 0 0 1,392,525

19 Schools' Trust Fund 0 0 100,000 0 0 100,000

22 Household Hazardous Waste Mgmt. 444,040 0 689,541 0 0 1,133,581

75 Local Improve. Districts-Falcon Vista 0 0 180,000 0 0 180,000

242,663,450 (16,243,388) 145,250,525 15,412,058 (12,522,842) 374,559,803


El Paso County€¦ · Water Districts Levy = .940 $16.92 Library District Levy = 3.812 $68.62...

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Transcript of El Paso County€¦ · Water Districts Levy = .940 $16.92 Library District Levy = 3.812 $68.62...